税收立法是指有权的机关依据一定的程序，遵循一定的原则，运用一定的技术，制定、公布、修改、补充和废止有关税收法律、法规、规章的活动。税收立法是税法实施的前提，有法可依，有法必依，执法必严，违法必究，是税收立法与税法实施过程中必须遵循的基本原则。
Specifically speaking, the detailed content of tax legislation needs perfection.
微观层面的问题是指具体税收立法内容不尽完善。 本文研究触及了四个突出问题。
参考来源 - 论我国税收立法中存在的问题及其完善（研究生论文）The privilege mechanism had originated from the ancient Roam Law and the taxation priority system mechanism is the model overseas tax revenue legislation product too.
优先权制度起源于罗马，我国的税收优先权制度也是借鉴国外税收立法的产物。
参考来源 - 税收优先权质疑This can embody the participation right of tax legislation of the taxpayer.
这是纳税人税收立法参与权的体现。
参考来源 - 纳税人权利保护研究·2,447,543篇论文数据，部分数据来源于NoteExpress
从立法层面分析了我国证券税收法律体系的概况和证券税收立法的具体规定。
The author analyzes the general situation of China's legal system of securities taxation and the specific provisions of the securities taxation legislation from the level of legislation.
本文首先对中美两国立法体制和税收立法程序进行简要的介绍，对美国联邦立法程序进行细致阐述与研究。
This paper firstly carries on the brief introduction of legislation system and tax legislative procedure in China and America, then makes a careful research on American tax legislative procedure.
我国学习和借鉴国外税收立法较为完善的一些国家税收立法和税收实践经验，由此建立了税收代位权制度。
Thereof, we established the system of the taxation subrogation right. The system of taxation subrogation right was transplanted from the system of creditor's subrogation right in the civil Law.
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